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Noise-vocoded speech has long been used to investigate how acoustic cues affect speech understanding. Studies indicate that reducing the number of spectral channel bands diminishes speech intelligibility. Despite previous studies examining the channel band effect using earlier event-related potential (ERP) components, such as P1, N1, and P2, a clear consensus or understanding remains elusive. Given our hypothesis that spectral degradation affects higherorder processing of speech understanding beyond mere perception, we aimed to objectively measure differences in higher-order abilities to discriminate or interpret meaning. Using an oddball paradigm with speech stimuli, we examined how neural signals correlate with the evaluation of speech stimuli based on the number of channel bands measuring N2 and P3b components. In 20 young participants with normal hearing, we measured speech intelligibility and N2 and P3b responses using a one-syllable task paradigm with animal and nonanimal stimuli across four vocoder conditions with 4, 8, 16, or 32 channel bands. Behavioral data from word repetition clearly affected the number of channel bands, and all pairs were significantly different (p < 0.001). We also observed significant effects of the number of channels on the peak amplitude [F(2.006, 38.117) = 9.077, p < 0.001] and peak latency [F(3, 57) = 26.642, p < 0.001] of the N2 component. Similarly, the P3b component showed significant main effects of the number of channel bands on the peak amplitude [F(2.231, 42.391) = 13.045, p < 0.001] and peak latency [F(3, 57) = 2.968, p = 0.039]. In summary, our findings provide compelling evidence that spectral channel bands profoundly influence cortical speech processing, as reflected in the N2 and P3b components, a higher-order cognitive process. We conclude that spectrally degraded onesyllable speech primarily affects cortical responses during semantic integration. [ABSTRACT FROM AUTHOR]